https://www.taxtmi.com/caselaws?id=113744 The Tribunal upheld the Commissioner (Appeals) orders, dismissing appeals against the confiscation of Velcro Tapes. It emphasized the need for thorough investigations and proper evidence before confiscating goods suspected of being smuggled. The Tribunal highlighted the importance of verifying claims of legitimate importation supported by documentation and import duty payments, especially in cases not covered by statutory presumptions. The inability to correlate goods with specific documents was deemed insufficient for confiscation, criticizing incomplete investigations and presumption of smuggling based on involvement with a fictitious trader. en-us Tue, 04 Nov 2003 00:00:00 +0530 Tue, 13 Feb 2018 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113744 The Tribunal upheld the Commissioner (Appeals) orders, dismissing appeals against the confiscation of Velcro Tapes. It emphasized the need for thorough investigations and proper evidence before confiscating goods suspected of being smuggled. The Tribunal highlighted the importance of verifying claims of legitimate importation supported by documentation and import duty payments, especially in cases not covered by statutory presumptions. The inability to correlate goods with specific documents was deemed insufficient for confiscation, criticizing incomplete investigations and presumption of smuggling based on involvement with a fictitious trader. Case-Laws Customs Tue, 04 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113744